The assignment discusses the concept of adding 15-20% to a zero-based budget, which is a reasonable deviation from incremental and zero-based budgeting. It covers the pros and cons of this approach, including its ability to cushion against unforeseen expenditures, reduce time-consuming budget preparation, and lead to a culture of embezzlement and corruption. The paper concludes that this concept is a good budgeting approach with advantages outweighing negatives.